The Winston Company Began the Period with No Units in Process

Multiple Choice

The Winston Company began the period with no units in process and 80,000 units in Finished Goods inventory.During the period they sold 280,000 units and also had the following at the end of the period: $\text {Finished goods (units) ........................... 40,000}$
$\text {Work-in-process (50\% conversion complete) .... 12,000}$ Equivalent units for the period totalled

A) 314,000.
B) 280,000.
C) 240,000.
D) 246,000.